MSc Professional Accountancy: Industry Analysis, Strategic Alternatives, KPIs and Financial Plan

Running head: MSC PROFESSIONAL ACCOUNTANCY
MSc Professional Accountancy
Name of the Student:
Name of the University:
Authors Note:

MSC PROFESSIONAL ACCOUNTANCY 1
Table of Contents
Section 1:....................................................................................................................................2
Introduction:...............................................................................................................................2
Background industry/market analysis using relevant framework tools:....................................3
Conducting any kind of secondary research, this helps in identifying and exploring the
strategic alternatives/ opportunities:..........................................................................................6
Identification of overall objectives relevant KPIs selection, and justification of key strategies:
....................................................................................................................................................9
Financial plan/projections:.......................................................................................................12
Shareholders value for the company:.......................................................................................14
Risk assessment:.......................................................................................................................16
Recommendation and Conclusion:..........................................................................................20
Section 2:..................................................................................................................................21
1. Using Gibbs’ Reflective Cycle providing a reflective account of your Icarus activity:......21
Reference and Bibliography:....................................................................................................26

MSC PROFESSIONAL ACCOUNTANCY 2
Section 1:
Introduction:
The assessment aims in analysing the industry, market and business environment, of
the proposed plan, which can adequately help in improving the business plan proposed by the
management. The analysis would eventually use secondary research to determine the
loopholes in the current business plan, which can be changed for improving the projected
profits of the company. In addition, the relevant justification of the shareholders’ value for
chosen case study has been conducted to determine the level of income that can be generated
for improving the value of the shareholders. Furthermore, the adequate strategies
recommended with relevant justification, which can adequately improve the level of income
of the organisations and reduce any kind of loopholes in the business plan. The company
KPIs is also evaluated to determine the level of income, which can be generated by the
company to improve the current operations, while reducing the risk attributes. The overall
financial plan is also provided, which can be used by the organisation to improve their current
operations, while reducing the level of risk attributes of the business. Lastly, the key risk
associated with the proposed plan is mainly conducted to determine the significance and
loopholes in the current proposed business plan.

MSC PROFESSIONAL ACCOUNTANCY 3
Background industry/market analysis using relevant framework tools:
Figure 1: Porters five forces for dried fruit, edible nuts and seeds (FNS) Industry
(Source: E. Dobbs 2014)
The background of the industry or market analysis is mainly conducted with the help
of relevant framework, which can be conducted with the help of Porter’s Five Force.
RaisinAble mainly falls under the dried fruit, edible nuts and seeds industry, which is
currently operating in UK. The above figure directly depicts the Porter’s Five Force action,
which can be used for detecting current trend of the industry and determine the level of
improvements, which can be tapped into by the company to improve their current operations
and profit capability. The operations of dried fruit, edible nuts and seeds industry has
relevantly increased in UK, which can eventually help in improving the level of income from
investment. The industry or market analysis can be conducted using relevant framework tools
Competitive
Rivalry
Threat of
New Entry
Buyer
Bargaining
Power
Threat of
Substitution
Supplier
Bargaining
power

MSC PROFESSIONAL ACCOUNTANCY 4
such as Porters five forces, which can eventually help in detecting the possible condition of
the industry and how businesses can flourish in the competitive environment (Bryce 2017).
Porter’s five forces:
Threat from New Entry:
The current operations of the new business mainly, indicate the level of changes in the
operations that can be conducted by the company over the period. There is no specific ruling
for the industry of dried fruit, edible nuts and seeds (FNS) industry, which directly raises the
concern for new entry, as the industry is not closed, while a company can be formed with the
steady level of supplier. Therefore, the threat of new entry is relevantly high in case of
RaisinAble Limited, as the company itself is considered to be mid-sized and one of the major
contributors in the industry. Hence, it can be understood that there is relevant threat of new
entry for RaisinAble Limited, as it might have negative impact on performance of the
company with the rising competitiveness in the market. Hence, the organisation needs to
conduct relevant competitive edge to ensure their continuity in the industry (Gliedt and
Hoicka 2015).
Buyer Bargaining Power:
The buying power of the consumer is a relatively higher, as there is high competition
in the industry which increases the chance of bargaining power of the buyers. The height of
new entry is relatively increasing the level of competition in the market, which allows the
buyers to bargain for competitive pricing of the relevant products. This directly raises the
concern for RaisinAble Limited, might hamper their current and future conditions to acquire
higher revenues from selling their products. High competition level in the dried fruit, edible
nuts and seeds (FNS) industry will directly have negative impact on Revenues of the

MSC PROFESSIONAL ACCOUNTANCY 5
organization, as the need to increase their competitiveness by reducing the prices and
attracting more customers. Hence, the companies need to provide credit sales for attracting
higher customer and increasing their current revenue generation capability. Thus, RaisinAble
limited for maintaining high level of income from operations need to provide credit to their
customers.
Threat of Substitution:
There is no relevant substitution for dried fruits, edible nuts and seeds, as it are one of
the consumable goods that are demanded by consumers. There is no significant substitution
for the identified products which a relatively increases the level of opportunity for the
Companies listed in the industry. The demand for such product is relatively high among high
grade customers as this can be considered as one of the luxury items which are consumed by
individual. Hence, the chance of low possibility of substitution will eventually raise an
opportunity for RaisinAble limited, as there will be no possible customer diversification,
which can hamper their current operations. Dry fruits do not have any kind of Substitute as it
is considered to be one of the luxury products that are consumed by people. Therefore,
companies in the industry can adequately sustain customers.
Supplier Bargaining Power:
The suppliers of dried fruits, edible nuts and seeds are relevantly low in comparison to
demand of the product. This relatively increases the bargaining power of the supplier, which
eventually increases the concern for companies operating in dried fruits, edible nuts and seeds
industry. Moreover, the low suppliers in the industry directly reduced the competitive pricing
which can hamper the profitability conditions of the company. Therefore, RaisinAble limited
can directly have problematic conditions, due to the low level of suppliers to replenish their
inventory. Moreover, there will no credit provided by the suppliers, as the demand for the
products is relevantly high, while the supply is limited. Hence, companies within the dried